Capacidad del deudor de generar ingresos futuros Debtor's capacity to generate future cash flows
| Creator: | |
| Language pair: | Spanish to English |
| Definition / notes: | When a company's ability to continue as a "going concern" is at issue, accountants talk about the company's ability to generate "cash flows" to face whatever situation is at hand. All the sections concerning "going concerns" in accounting literature published by the AICPA always use the term "cash flows". This differs from the related Spanish language documents where the terminology used involves "la generación de futuros ingresos". Although "futuros ingresos" in Spanish can be translated as "future income" in English and acceptable as far as the semantic concept is concerned, a US accountant would use the term "future cash flows" in this particular case. |
| URL: | http://aicpa.org |
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